Are scanned invoices admissible for audit?

This discussion explores whether scanned copies of invoices, credit notes, and debit notes are legally admissible for GST and Income Tax audits, even if the original hard copies are destroyed. While the CGST Act allows for records to be kept in electronic format, a key concern is raised regarding the admissibility of scanned purchase bills for claiming Input Tax Credit (ITC) under GST rules, which typically require a valid tax invoice.